We are happy to provide you with another Planning & Zoning legal update that includes summaries of recent court and tribunal decisions.
The Supreme Court recently ruled on the issue of the exemption from the land betterment tax under section 19(C) of the third schedule of the Planning and Zoning Law. Under this section, an exemption from the tax is given for the building or the expansion of a residential unit if a number of conditions are satisfied – including the requirement that the apartment be the residence of the landowner or his or her relative and that its total area following the building or the expansion is not above 140 square meters.
According to the Supreme Court, the exemption will be given separately to each one of the owners in a lot and not as one exemption for the entire lot.
Please find the full legal update here (Hebrew)